New Guidance on Gender and Human Capital Disclosure Highlights Evolving Sustainability Reporting Practices

In recent months, three key publications were released that contribute to the evolving landscape of sustainability disclosure. Two of these – focused on gender equality metrics and gender-themed financial products – were developed jointly by the UN Sustainable Stock Exchanges Initiative (UNSSE) in collaboration with IFC and UN Women. The third, a guidance document on human capital data, was released by IFC. Together, they offer practical tools for improving transparency around workforce and gender-related issues in corporate reporting.

Gender Equality Disclosure Metrics
Issued on July 2, 2025, the publication titled Gender Equality Disclosure Metrics: Analysis of Standards with Guidance for Reducing Inconsistencies provides an analysis of existing standards for gender-related disclosures. It identifies areas of inconsistency and offers recommendations to improve the comparability and usefulness of gender data. The guidance is intended to support regulators, companies, and investors in strengthening gender-related transparency.
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Gender-Themed Financial Products
Released on October 17, 2025, Gender-Themed Financial Products: An Inventory and Critical Analysis examines financial products that incorporate gender considerations. It maps current offerings, highlights gaps, and suggests opportunities for innovation. The publication is aimed at stakeholders interested in aligning financial instruments with gender equality objectives.
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Human Capital Disclosure Guidance
On August 25, 2025, IFC issued Guidance on Collecting and Disclosing Human Capital Data, a standalone document outlining a practical approach for companies to collect and disclose workforce-related metrics—such as employee development, diversity, and well-being. The guidance recognizes the relevance of these metrics to long-term business performance and stakeholder engagement.
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Connecting to Beyond the Balance Sheet
These publications reflect a growing recognition that sustainability-related information, particularly around gender and human capital, plays a critical role in understanding corporate value. As Beyond the Balance Sheet continues to explore how non-financial performance shapes business outcomes, these resources offer timely insights for companies and investors navigating evolving disclosure expectations.